REVIEW OF RELATED LITERATURE

MATHEMATICS: THINKING AND CONTENT

Day (2018) says that math is essential since it is used in practically every aspect

of daily life. To succeed in life, you must do this. Living a life without math means

experiencing the world at a much lower level of interest. In connection with that, liking

mathematics also implies having the authority to comprehend the numerical data that is

presented in business.

According to Deeb (2016), math is essential for a business's day-to-day

operations and proper record keeping. In mathematics, the concept of structure, order,

and relationship is referred to as having entirely evolved beyond simple counting,

measuring, and describing the shapes of objects.

According to Braggen et al. (2019), it also deals with numerical competition,

logical reasoning, and the formation of new concepts.

K-12

In order to give students enough time to master concepts and skills, foster

lifelong learners, and prepare graduates for tertiary education, middle-level skill

development, employment, and entrepreneurship, the K to 12 Program covers

Kindergarten and 12 years of basic education, which is divided into six years of primary

education, four years of Junior High School, and two years of Senior High School. The

Philippines implemented a new curriculum which started last school year 2012-2013.

This is the shift from the Basic Education Curriculum to the new K to 12 Curriculum. The

said innovation in Philippine education has been made legal by the Republic Act 1033
or the Enhanced Basic Education 2013. There are many innovations introduced to the

curriculum such as the extension of years spent in school. From the old 10-year

scheme, Grade 1 to 10, it has been modified to 12 years. The Philippines is one of only

three countries left in the world and one of only one in Asia with a 10-year basic

education cycle. (Montebon, 2014)

SENIOR HIGH SCHOOL

In the early 1990s, seniors in high school were regarded as college students.

They are the ones who enroll in two-year technical or vocational programs to earn a

diploma. These people are regarded as recent college graduates taking vocational

courses in this sense. However, with the implementation of K–12, this vocational course

is divided into distinct categories, allowing students to select one and complete the

course in two years. After that, only at that point is someone considered to have

completed high school and received their diploma. This is how the Philippines'

educational standards are currently classed. It is far beyond our expectations that

everyone can use this technology to move around, classify things in common, use as

information gathering tools, let everyone know what is going on in your life, and most

importantly, how to communicate and have a good and practical way to prosper your

life. Many changes and challenges came ahead on what we least expected, like

technology. (Basinga et. Al, 2019)

ACCOUNTANCY BUSINESS MANAGEMENT

 The ABM Strand is for those who plan to take up business-related courses in

higher education or engage in business, entrepreneurship, and other business-related

careers. The ABM strand in its most fundamental sense refers to the accountancy,

business, and management academic programs that concentrate on the foundational

concepts in corporate operations, financial management, business management, as

well as each and every factor that revolves around those central fields. The ABM strand

can take you on a direct path to careers in accounting and management: sales

management, human resources, marketing director, bookkeeper, project officer,

accounting clerk, internal auditor, and many more. (Cosign, 2019)

ACCOUNTANCY

Accountancy is defined as an information system that measures, processes, and

communicates information, which are primarily financial in nature, about an identifiable

entity for the purpose of making economic decisions. It has been referred to as the

language of business because it is the communication link between the entity and the

users of financial information. (Raymond, 2018)

ACADEMIC TRACK

Education is the key to success. Knowing the right track is a must. Also, knowing

the influences that might affect the career choice of students in senior high school is

important because it is for them to know their own potentials skills and get ready for

college. (Triño, 2018)

 Track is the most popular and preferred track among entering Grade 11 students.

(Malonda, 2017)

Additionally, the students' top choices were in the fields of accountancy,

business, and management (ABM), science, technology, engineering, and mathematics

(STEM), and humanities and social sciences (HUMSS). In the Philippines, enrolment in

Grade 11 reveals that 60.6% of students chose the academic track, 39% chose the

tech-voc curriculum, and less than 0.5% chose the sports, arts, and design track

(Sarmiento and Orale, 2016).

ACADEMIC EXPERIENCE

Dollaga (2019) asserts that the most crucial factor in choosing between a junior

or senior academic path is prior academic experience. Academic experience may help

to explain differences in opinions regarding the significance of course selection.

Similar to this, Paschal (2016) claimed that their experiences in their elective

subject could serve as a basis for suitable courses that students might choose to follow

after high school. A course that is appropriate for their skills is more likely to be sought

after by students who excel in a particular subject. Students who perform well in ABM-

related courses like math are more likely to choose ABM as a vocation.

SOCIO-ECONOMIC FACTORS AND CHOOSING STRAND/CAREER

At a certain point in their lives, a student's profession choice is determined by

their family's money, while some students will have to budget for their education based

on their individual income (Olamide and Olawaiye, 2013).

PASSION

Digos (2016) asserts that passion is the key to deciding on a course of study.

Your enthusiasm for your studies and intended career. Because being able to enjoy

everything in life is the key to happiness. When choosing a course, you should think

about your existing experience and skill set, as well as future jobs and employment

prospects, subjects that interest you, and chatting with your employer, co-workers, or

peers about which courses are relevant and may help you improve your career. Even if

you choose a strand that is only aligned to you and not the strand that fascinates you,

there is always a chance that you can succeed if you are committed enough to study.

ABM is one of the strands that needs to be decided. Therefore, you must put up a lot of

effort, energy, attention, and passion for your studies and field if you wish to succeed in

the future.

FONDNESS AND DECISION MAKING

Khayati and Payan (2014) contend that in order to learn and understand

anything, a person must be motivated to do it. This is what is meant by "fondness," and

it is significant since it will act as a catalyst to spark an individual's interest. Additionally,

fondness is the propensity to react favorably to a certain concept, item, person, or

circumstance. It influences a person's decision-making process and situational

reactions. It can be suggested that affection might indeed affect a person's decisions

and actions because it is generated as a result of some positive experience they had

(Deslate, 2016).
K-12
The K to 12 Program covers
Kindergarten and 12 years of
basic education
(six years of primary education,
four years of Junior High
School, and two years of
Senior High School [SHS]) to
provide sufficient time for
mastery of concepts and skills,
develop lifelong learners, and
prepare graduates for tertiary
education, middle-level
skills development,
employment, and
entrepreneurship. Poor quality
of basic education
is reflected in the low
achievement scores of
Filipino students in the
National
Achievement Test and
international tests like TIMSS
(Trends In Math and Science
Subject); partly due to the
congested curriculum; The
current 10-year basic education
curriculum is designed to be
taught in 12 years
K-12
The K to 12 Program covers
Kindergarten and 12 years of
basic education
(six years of primary education,
four years of Junior High
School, and two years of
Senior High School [SHS]) to
provide sufficient time for
mastery of concepts and skills,
develop lifelong learners, and
prepare graduates for tertiary
education, middle-level
skills development,
employment, and
entrepreneurship. Poor quality
of basic education
is reflected in the low
achievement scores of
Filipino students in the
National
Achievement Test and
international tests like TIMSS
(Trends In Math and Science
Subject); partly due to the
congested curriculum; The
current 10-year basic education
curriculum is designed to be
taught in 12 years
ATTRIBUTE
 In mathematics, the term "attribute" refers to a quality or trait of an object that

enables classification into groups of related objects. It is frequently used to describe the

size, shape, or color of objects in a collection (Deb Russell, 2020). The concept of

attributes is introduced to children as early as kindergarten, when they are frequently

given a set of attribute blocks in a variety of colors, sizes, and shapes, and asked to

arrange them according to one or more attributes.

MATHEMATICAL LITERACY

Mathematical literacy is a crucial trait for those who want to live more fulfilling

lives as accountable, positive, and considerate citizens. Mathematical literacy is

understood to include basic computational capabilities, quantitative reasoning, spatial

reasoning, and other talents. For other people, math literacy is comparatively foreign.

Previous studies showed that although certain civilizations still do not value math

literacy, it is crucial for society in the twenty-first century. Basic mathematics education

still faces significant challenges with regard to mathematical literacy, which is a serious

problem and a developing trend in this field of study. This is due to the fact that an

individual must be able to prepare for his or her role as a subject who studies

independently for the entirety of their lives and to solve real-world problems that call for

the use of skills and competencies they have developed through experiences in their

daily lives and in schools. (Priatna and Rizki, 2019)

MATHEMATICAL KNOWLEDGE
 Knowledge of mathematics as a discipline, including how it is created, the nature

of mathematical discourse, and the norms and standards of evidence that guide

argument and proof, is referred to as mathematical knowledge. It also includes

knowledge of mathematical facts, concepts, procedures, and the relationships among

them. In our usage of the phrase, mathematical knowledge entails taking into account

the objectives of mathematics instruction and serves as a foundation for differentiating

and prioritizing those objectives. (Refugio, 2017)

TEACHING

Effective teaching necessitates adaptability, creativity, and accountability in order

to establish a learning environment that can accommodate each student's particular

needs.

According to Tomlinson (2001 in Tulbure, 2012) asserts that general consistency

in instruction fails many pupils in addition to the empirical evidence. The trend toward

education that is considerate of students' differences, which manifest themselves in at

least three areas: readiness, interest, and learning profile, is supported by theory and

research. One of the problems in today's teaching-learning process is knowing the best

teaching strategies and techniques that are also compatible with the students' preferred

learning styles.

GENDER DIFFERENCES

In academic studies generally and in math studies specifically, gender

differences are a recurring issue in the literature. In terms of attitudes and self-concept,
math is frequently seen as a subject where boys perform better than girls. Contrary to

popular belief, research indicates that gender does not significantly affect math school

performance or grades. (Mata et. Al, 2012)

REVIEW OF RELATED STUDIES

According to Morillo (2019) Friends have an impact on every student's decision-

making because they accompany them to school every day.  They consider each

other's opinions while deciding which course or track is best for them. To learn more

about the focus of your strand, seek senior advice. The student should heed the advice

of a qualified someone who can be respectable or pertinent to the circumstance.

According to the study of Huwang and Tu (2021) for many students, learning

mathematics has been a significant problem. Artificial intelligence (AI), a development in

computer technology, offers a way to address this issue by identifying each student's

unique learning challenges and offering individualized aids to improve each student's

performance in mathematics courses. To give researchers, particularly newcomers, a

complete picture of the study on AI in mathematics education, there aren't enough

reviews from many viewpoints.

According to Semeraro et. al (2020) there is growing evidence that a number of

variables, both cognitive and non-cognitive, have a significant impact on mathematical

achievement. It is not well understood how socio-emotional traits and the effectiveness

of the student-teacher bond relate to math proficiency among teenagers entering middle

school. Examining the effects of cognitive elements, non-cognitive factors, and the

effectiveness of the student-teacher relationship on mathematical achievement is the

goal of the current study.

 According to Laciste and Capua (2019) today’s modern students struggle to

solve word puzzles despite being prepared to perform other mathematical tasks. They

the study's conclusions demonstrated that most students' ability to solve word problems

is impacted by selecting/writing a suitable equation and using it in a particular problem.

Additionally, pupils were unsure about how they would react to a challenging word

problem. The correlation analysis showed that there is a strong and positive correlation

between a number of distinct variables, including student attitudes toward word problem

solving, prior knowledge of fundamental arithmetic concepts, and the teacher's teaching

methods.

According to Shcherbatykh (2022) when teaching stochastics to kids in grades

10 and 11, the most effective strategy to help them develop a worldview is to help them

develop the structural elements of a stochastic worldview, such as motivation-value

relations, intuitive-figurative perception, and rational-logic acceptance. The suggested

tool enhances students' motivation, value, and worldview constructs, assisting them in

comprehending the stochastic element of their environment.

According to Conde (2020) for new Grade 11 students, deciding on their track or

strand in the Senior High School is a difficult choice. The study determined to identify

the key characteristics that strongly encouraged Grade 11 ABM students to select ABM

as their academic concentration. The effects of the indicated determinants on the

respondents' academic performance in the Fundamentals of Accounting, Business, and

Management 1 course were examined.

According to Nazareno et. al (2019) the Philippine Department of Education

introduced the K–12 program, which extended the pupils' basic education by two more
years. Students in their senior year of high school are able to enrol in elective and core

courses throughout these auxiliary years. Every student is required to choose a course

of study that will provide them the tools they need to be prepared for the future.

Predicting a student's senior year career path is valuable for educational institutions

because it provides information that can be used to create programs that are essential

to the success of students' academic learning.

According to Aguilar (2019) many people, particularly students, are questioning

what career path to take. Selecting a career that is appropriate for them and

complements their strengths and skills is the most important thing they can accomplish.

True, the only thing that matters is determining which career is a suitable fit. Numerous

factors will have an impact on their decisions and assessments. In this situation, it

would be much better if they would avoid those who advise on the best careers to

pursue and media-hyped top career lists unless they would conduct in-depth research

on each profession or career path. It will need a lot of one's potential and talent, as well

as a lot of time at work, to work for a corporation in the future. In order to meet the

demands of one's chosen field, one must select a career that is suitable for them.

According to Lanuza, et. al (2022) the representations that students use to

comprehend mathematical ideas aid in long-term memory retention. When combined,

an exhibit in the four corners of the classroom, basic creative artwork, being designated

as the curator of outputs, a listener, and a visitor of the exhibit helped the students

retain information for the long term and achieve the desired comprehension of

mathematical applications.
 According to Basinilio (2019) every student's life included important decisions on

their careers. It is done with serious consideration because a student's decision about

their professional path could make or break them in the near future. The researcher

looked into how ABM students' career decisions were affected by family engagement

and influence in this study.

According to Meiklejohn (2012) the deliberate practice of moment-by-moment,

non-judgmental focused attention and awareness has seen a ten-year expansion

beyond its original western applications in medicine to other fields, including education.

Adult studies on the neuroscience of mindfulness show that frequent mindfulness

practice can enhance flexibility and emotional and attentional self-regulation. This

shows that consistent mindfulness practice may have significant advantages for both

teachers and students. Early research findings on three illustrative mindfulness-based

teacher training projects show that tailored mindfulness skills training can enhance

teachers' feeling of well-being, teaching effectiveness, and ability to handle classroom

conduct. Among these include increases in self-reported mood and decreases in worry,

stress, and weariness, as well as gains in working memory, attention, academic

performance, social skills, emotional control, and self-esteem.

According to Jimenez (2019) the Accountancy, Business, and Management

(ABM) strand discusses the core concepts of several forms of management systems,

including financial and business systems that cover corporate activities. She tells

students to be extra cautious when choosing their strands. Parents are strongly

encouraged to thoroughly understand this topic so they may advise their children on

which strand to pursue based on their skills, passions, and interests.

 According to Jimenez (2019) the study was conducted to observe the

effectiveness of Lesson Study as an approach used to increase the skills of an out-of-

field Mathematics teacher or ‘non-optional’ teacher, in building the conceptual

understanding among students during the teaching and learning process. It was

observed that the Mathematics teacher’s competency improved after evaluating the

students’ response and achievements after the learning session. Teachers who were

involved, developed their skills and expertise through discussions during the Lesson

Planning, teaching and review sessions.

According to Carandang and Triviño (2019) using innovative methods, education

was transformed into student-centered learning with the establishment of the K–12

Curriculum. Unfortunately, teachers in general mathematics were compelled to use the

traditional method of instruction; as a result, the students' overall academic performance

is negatively impacted by the lack of time for application during the class's sixty minutes

of discussion and question-and-answer sessions. With this situation, educators are

thinking about the reverse teaching style, which is currently one of the most popular in

the field. Additionally, high-speed internet access and current, relevant digital tools

should be provided in schools to assist teachers in creating the necessary instructional

materials.

According to Alvarado et. al (2019) various words for difficulty include hardship,

impediment, hindrance, and trouble. The researchers want to understand success as

they prepare to enter the business world as men and women. However, in order to

improve our talents and cognitive ability, we should first load our minds with knowledge,

skills, and learning. The research's main goal is to spread knowledge about certain
elements that affect ABM students' ability to succeed in basic tertiary level courses. The

lack of background, the difficulty in understanding, the teacher's teaching techniques,

the lack of time, and the lack of preparation (study habits) for studying are among the

difficulties that have been discovered. Students in the ABM program can overcome

challenges by engaging in independent study or lengthy study sessions, participating in

peer tutorials, developing their own motivation, and committing to the course they are

doing.

According to Testado (2021) in particular, the accountancy, business, and

management (ABM) students, this study examined the impact of factors like "attitude

towards entrepreneurship," "social norms," "perceived behavioral control," "attitude

toward money," "desire for success," "education about entrepreneurship," "experiences

with entrepreneurship," "business environment," and "creativity" on the entrepreneurial

intention of young people. Three important predictors of entrepreneurial intention were

found, according to the results. One is a substantial favorable predictor of

entrepreneurship attitude. Another is how one feels about money, which significantly

predicts negatively and significantly predicts positively. Such a result provides insightful

information that schools should take into account when evaluating the success of their

current business programs and making the necessary corrections that may foster

students' entrepreneurial mindsets in terms of quality and quantity and highly prepare

the groundwork for people to succeed in an entrepreneurial future.

 1. What suggestions could be made based on the results?

Research Flow

The Research Flow

Figure 1 as shown below the graphical representation of the sub-problem of the study, it
represents the order and flow of the process conducted in the research.

INPUT

DATA:

 The Influence of Online Marketing on Startups

 Socio-demographic Profile
 The Significance of Digital Marketing to a Successful Business
 Digital Channels that Influence Sales the most
 Types of Contents used in Business

PROCESS

 Distribution of the Survey Questionnaire for the Data Gathering

 Tallying and Tabulating the Gathered Data
 Analysis and Interpretation of the Findings
 OUTPUT

 Findings
LEGAL BASES
 Conclusions and Implication
 Recommendations
 Republic Act (RA)
113377 of
2019

 Republic Act 8792

 Social Security Act of

1997

 Tax Reform Act of 1997

 Republic Act no. 10175

FIG. 2 CONCEPTUAL FRAMEWORK

THEORETICAL
BACKGROUND

STATEMENT
Main Theory:OF THE PROBLEM

1. What is the socio-demographic profile of the respondents in terms of:

a) Age;
 Digital Marketing
Theory b) Gender;
c) Highest education level;
Sub Theory:
d) Position on the company;
e) Business industry;
f) Years of experience in the business industry;
g) How long has the business been establish for?
Effectuation Theory
2. How important is digital marketing to the success of your company?
3. What online platforms affect your sales the most?
4. What kind of content is used by your business for content marketing?
5. What suggestions could be made based on the results?

Bohol Start-ups: E-marketing Strategies

Recommendation to the Problem